Should the $10,000 deduction for tuition costs paid to an NJ higher ed. institution be claimed on the student or parents tax return (when claimed as a dependent)?

[peter_m_o]

TurboTax says "If you, your spouse, or your dependent enrolled in or attend a New Jersey institution of higher education, you can deduct up to $10,000 for tuition costs paid during the year". It is unclear if this should this be claimed on my tax return (parent) or my dependent (student)?

[Hal_Al]

Parent's.